The project that expands the right to paternity leave to 20 days and establishes paternity pay, within the scope of Social Security, was approved by the Chamber of Deputies on Tuesday, 4th, by symbolic vote. Now, the project goes to the Senate.
See the following questions and answers on the topic:
What does the proposal envisage?
The leave will be granted to the employee, with full remuneration, due to the birth of a child, adoption or legal guardianship for adoption purposes. After approval by the Chamber of Deputies, the proposal now goes to the Senate.
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What does the benefit look like today?
Currently, standard paternity leave is five consecutive days.
What is the forecast for when it will come into force?
The measure would come into force on January 1, 2027 with a progressive increase in paternity leave until it reaches 20 days in 2031.
How does this progressive increase work?
According to the project, the license will now be 20 days long, but there will be a progression regime. From the first to the second year of the law’s validity, there will be 10 days; from the second to the third year, 15 days; and from the fourth year, 20 days.
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What should the tax impact be?
Previously, the rapporteur had proposed a regime that would reach 30 days of leave in 2031. According to the estimate, the annual fiscal impact would be R$6.6 billion along these lines. With the license reduction, the projection is that the fiscal impact will be R$5.4 billion annually, which was scheduled for 2029.
The rapporteur also stipulated that the 20-day duration will only be effective if the target of the Budget Guidelines Law (LDO) has been met.
According to the rapporteur’s estimate, the fiscal impact of the project is R$2.2 billion in 2026; R$3.2 billion in 2027 and R$4.3 billion in 2028, reaching R$5.4 billion the following year.
How should expenses be covered?
Expenses will be covered with Social Security resources, set out in the Annual Budget Law (LOA). Last week, when the Chamber approved the bill on the Special Regime for Update and Regularization of Assets (Rearp) along with cost containment measures of the Provisional Measure Alternative to the Tax on Financial Operations (IOF), it was established that revenue gains from the proposal could be used to finance the paternity leave law.
Paternity salary x maternity salary
Despite the expansion, paternity pay continues for a shorter period than maternity pay, which lasts at least four months. During the period of leave, the employee will not be able to carry out any paid activity.
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The granting of paternity pay will follow the same rules as maternity pay, which consists of an income equal to your full remuneration. In practice, the company will pay the paternity salary for employees formalized under the CLT regime and will be compensated by the INSS. In the case of self-employed people and individual micro-entrepreneurs (MEIs), the INSS will pay the benefit directly to the insured.
What is the minimum period in advance with which an employee must notify the employer of the planned period for paternity leave?
For the purposes of managing the employer’s work schedule, the beneficiary must communicate the expected period of paternity leave at least 30 days in advance, with a medical certificate indicating the probable date of birth or a certificate from the Children and Youth Court indicating the expected issuance of the judicial term of custody.
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How can it be fractionated?
The paternity leave period may be split into two. The first must be at least 50% of the total term and must occur immediately after the birth or obtaining custody. The remainder must begin to be fulfilled within 180 days. With the aim of preventing retaliation, the project also provides for temporary stability from communication to the employer until one month after the end of the leave.
